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Global Digitalization of Tax Administration: Lessons for Cameroon

Author

Listed:
  • Mua, Kelly Kingsley
  • Kouam, Sonia
  • Kouam, Henri

Abstract

Digitalization is an essential tool for the delivery of public services. The emergence of such services has taken the form of electronically mediated services such as e-taxation or e-filing. The process of digitization has equally seen the emergence of better information, better systems, and better policies, which will improve transparency, accountability, and governance whilst boosting tax revenues in Cameroon. Additionally, fiscal policy can be more targeted, achieving specific objectives such as supporting domestic demand, boosting fixed business investment, not least introducing and expanding a social safety net. The paper concludes with recommendations that enhance transparent revenue collection, streamline administrative procedures, and bolster governance. The ultimate findings are that Digitization will facilitate access to the tax base, broaden it, and enable more agile fiscal policies designed to bolster incomes, consumption, and investment.

Suggested Citation

  • Mua, Kelly Kingsley & Kouam, Sonia & Kouam, Henri, 2025. "Global Digitalization of Tax Administration: Lessons for Cameroon," MPRA Paper 124571, University Library of Munich, Germany, revised 25 Feb 2025.
    • Handle: RePEc:pra:mprapa:124571
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    File URL: https://mpra.ub.uni-muenchen.de/124571/1/MPRA_paper_124571.pdf
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    More about this item

    Keywords

    Digitalization; Taxation; Artificial Intelligence; AI; Revenue Mobilization;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H5 - Public Economics - - National Government Expenditures and Related Policies
    • H54 - Public Economics - - National Government Expenditures and Related Policies - - - Infrastructures

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